Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids (Portfolio 352)
At a glance
I. Introduction
II. Target Benefit Plans
III. Age-Weighted Profit-Sharing Plans
IV. Points Plans
V. Cash Balance Plans
VI. Pension Equity and other Lump-Sum Retirement Plans
VII. Floor-Offset Plans
VIII. Section 414(k) Plans
Abstract
Bloomberg Tax Portfolio, Specialized Qualified Plans — Cash Balance, Target, Age-Weighted and Hybrids, No. 352-4th, describes alternative or hybrid plan designs. These hybrid plans include target benefit plans, cash balance plans, pension equity plans, floor-offset plans, age-weighted profit-sharing plans, points plans and §414(k) plans.
The Portfolio explores the key features of and differences between defined benefit and defined contribution plans in an effort to more fully understand the hybrid nature of such alternative plan